https://www.taxtmi.com/caselaws?id=89572 Modvat credit on I.D. blowers and economiser coil was treated as depending on their technical character and use as accessories of a boiler. The Tribunal found that the boiler was eligible for credit and that these items formed part of the boiler assembly used to make it function effectively; they were not denied credit merely because they did not directly produce or process the final product. The matter was held to rest on factual appreciation rather than any legal principle requiring reference, and no referable question of law arose. en-us Tue, 01 Sep 1998 00:00:00 +0530 Wed, 28 Sep 2011 11:38:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89572 Modvat credit on I.D. blowers and economiser coil was treated as depending on their technical character and use as accessories of a boiler. The Tribunal found that the boiler was eligible for credit and that these items formed part of the boiler assembly used to make it function effectively; they were not denied credit merely because they did not directly produce or process the final product. The matter was held to rest on factual appreciation rather than any legal principle requiring reference, and no referable question of law arose. Case-Laws Central Excise Tue, 01 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89572